Sioux City, IA Hotels & Lodging: Transient Occupancy Tax (2026)

Sioux City Municipal Code Chapter 3.06 imposes a seven percent hotel and motel tax on gross receipts from renting rooms, apartments, or sleeping quarters in any hotel, motel, inn, public lodging house, rooming house, or tourist court, or any place furnishing sleeping accommodations to transient guests, with or without meals (§ 3.06.020). The tax excludes rent from a room, apartment, or sleeping quarters rented by the same person for more than thirty-one consecutive days (§ 3.06.030). Operators remit the tax to the Iowa Department of Revenue as state law requires (§ 3.06.050), and at least half of the revenue funds recreational, convention, cultural, or tourism facilities in the city (§ 3.06.060).